https://www.taxtmi.com/caselaws?id=26107 Property inherited by a Hindu widow vests in her absolutely under section 14(1) of the Hindu Succession Act, 1956, and a later adoption does not divest that vested ownership. On that basis, the widow remains assessable in her individual capacity in respect of the inherited property. The text also states that a female member cannot unilaterally blend her separate property with joint family property, as the power of blending is confined to coparceners; a mere claim of hotchpotch is insufficient unless the property is actually shown to have been thrown into the common stock. Consequently, the inherited property retains its individual character and does not become Hindu undivided family property by reason of subsequent adoption. en-us Thu, 19 Jun 1986 00:00:00 +0530 Tue, 02 Feb 2010 18:02:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26107 Property inherited by a Hindu widow vests in her absolutely under section 14(1) of the Hindu Succession Act, 1956, and a later adoption does not divest that vested ownership. On that basis, the widow remains assessable in her individual capacity in respect of the inherited property. The text also states that a female member cannot unilaterally blend her separate property with joint family property, as the power of blending is confined to coparceners; a mere claim of hotchpotch is insufficient unless the property is actually shown to have been thrown into the common stock. Consequently, the inherited property retains its individual character and does not become Hindu undivided family property by reason of subsequent adoption. Case-Laws Wealth-tax Thu, 19 Jun 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26107